5.52% is the change from 417 to 440
Calculation steps:
[( 440 - 417 ) ÷ 417] x 100 = 5.52%
Formula
Percentage change = [(440 - 417) / 417] x 100
Subtract the new number by the original number
440 - 417 = 23
23 ÷ 417 = 0.05515587529976019
0.05515587529976019 x 100 = 5.52%